Legal Opinion
Rogers v. Town of Northborough
District Court, D. Massachusetts
Decided January 4, 2002No. CIV.A. 01-40035-NMGPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
GORTON, District Judge.
I. Background
This case is the second round of litigation initiated by the plaintiff, Richard Rog ers, relating to the seizure of his vehicles by the Internal Revenue Service (“IRS”) pursuant to a tax lien. Rogers previously filed suit on the same facts and alleged the same causes of action in 1998. He now substitutes four new defendants and adds one more cause of action.
Both cases arose out of an incident occurring on March 5, 1998. On that day, two IRS agents arrived at Rogers’ home to seize two of his vehicles pursuant to a tax levy. Rogers had…
2Cases cited19 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Semtek International Inc. v. Lockheed Martin Corp.Supreme Court of the United States · 2001
- Kerotest Manufacturing Co. v. C-O-Two Fire Equipment Co.Supreme Court of the United States · 1952
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3Cited by3 opinions
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